https://www.taxtmi.com/caselaws?id=271629 The Appellate Tribunal upheld the dismissal of the appeal by the Commissioner (Appeals) as time-barred under Section 85 (3A) of the Finance Act, 1994. Despite the appellant's arguments for condonation of delay based on merit, citing judicial precedents, the Tribunal emphasized that exceeding the prescribed limitation period is impermissible. Relying on established legal provisions and case law, the Tribunal concluded that the lower authority's decision was legally sound. Consequently, the appeal was dismissed, emphasizing the importance of adhering to statutory limitation periods and the limitations of judicial powers. en-us Wed, 16 Dec 2015 00:00:00 +0530 Thu, 11 Feb 2016 01:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271629 The Appellate Tribunal upheld the dismissal of the appeal by the Commissioner (Appeals) as time-barred under Section 85 (3A) of the Finance Act, 1994. Despite the appellant's arguments for condonation of delay based on merit, citing judicial precedents, the Tribunal emphasized that exceeding the prescribed limitation period is impermissible. Relying on established legal provisions and case law, the Tribunal concluded that the lower authority's decision was legally sound. Consequently, the appeal was dismissed, emphasizing the importance of adhering to statutory limitation periods and the limitations of judicial powers. Case-Laws Service Tax Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271629